Branson Belts makes hand-crafted belts. The company budgets production of 359,350 belts during the second quarter. Each belt requires 4.50 direct labor hours, at a cost of $19.10 per hour Prepare a direct labor budget for the second quarter BRANSON BELTS Direct Labor Budget Second Quarter 359,350 units 4.50 hours 1,617,075 hours Budgeted production (units) abor requirements per unit (hrs.) Total labor hours needed Labor rate (per hour) Budgeted direct labor